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Keywords: Efficiency
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Journal Articles
Journal Articles
Journal Articles
Journal of Islamic Accounting and Business Research (2025)
Published: 30 September 2025
...Muhammad Saeed Iqbal; Muhammad Farhan Basheer; Irum Saba; Sofi Mohd Fikri Purpose The efficiency of Takaful insurance compared to conventional insurance in Pakistan is an important topic for individuals and businesses seeking optimal insurance solutions. This study aims to investigate how...
Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (6): 1100–1111.
Published: 28 November 2023
...Amal Bakour Purpose The aim of this paper is to investigate and to measure the efficiency of Islamic banks through a comparative study with their conventional counterparts during the coronavirus period for the case of MENA region. Design/methodology/approach Indeed, this study will use...
Journal Articles
Journal of Islamic Accounting and Business Research (2025) 16 (5): 873–889.
Published: 02 November 2023
...Lan-Huong Nguyen; Tu D.Q. Le; Thanh Ngo Purpose This paper aims to investigate the efficiency and performance of the Islamic banking industry amid the COVID-19 pandemic. Design/methodology/approach The authors used a two-stage data envelopment analysis to first estimate the efficiency of 78...
Journal Articles
Journal Articles
Journal Articles
Journal Articles
Journal of Islamic Accounting and Business Research (2019) 10 (2): 236–258.
Published: 04 March 2019
... Waqf Efficiency Maliah Sulaiman can be contacted at: maliah@iium.edu.my Abdul Rahman et al. (1999) explored the accounting and administrative practices in State Islamic Religious Councils (SIRCs). Their study found, amongst others, evidence of poor documentation and record...
Journal Articles
Journal of Islamic Accounting and Business Research (2019) 10 (1): 50–72.
Published: 07 January 2019
... the margins of conventional and Islamic banks. The second objective is to examine whether efficiency represents an influential factor in determining bank margins for Islamic and conventional banks controlling for other micro and macro variables. Design/methodology/approach Using a data set of banks...
Journal Articles
Journal Articles
Journal of Islamic Accounting and Business Research (2017) 8 (1): 41–53.
Published: 13 February 2017
...Nor Nazihah Chuweni; Chris Eves Purpose This paper aims to present a conceptual model on the efficiency of Islamic real estate investment trusts (I-REITs) available in Malaysia. The key difference between the Islamic and their conventional investment vehicle part is mainly its own Shariah...

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